书桌上的日历已悄悄地进入了二零零七年五月的第二个星期了。 为何五月的第二个周末那么特别呢?那就是全世界将会庆祝母亲节。。。
在这生活忙碌中,偶尔我们似乎已忘了这重要的节日。母亲节的起源如何来呢?
母亲节起源于希腊,古希腊人就在那一天向希腊神话中的众神之母赫拉致敬。在十七世纪,这个节日已传到了英国。为了表达对英国母亲们的敬意,英国人把封斋期的第四个星期天作为母亲节《Mothering Sunday》。人们在当天回家探视双亲,并致礼表示敬意。当时,有许多的穷人必须在有钱人家里帮 讨生活,而被迫离家寄宿在主人家里,在Mothering Sunday这一天,主人们会放他们假,并鼓励他们返家与妈妈团聚。为增加欢乐气氛,也发展了一种特别的蛋糕称为-mothering cake。
随着基督神在欧洲的扩散,这个节日转为对《Mother Church》的崇敬:表达人们对赋予他们生命、保护他们免於伤害的精神力量的感谢。从此,教会的仪式便与母亲节的庆祝活动相结合,以同时传达人们对母亲与教会的感念。
现代意义上的母亲节起源于美国。一九零七年,费城的安娜 (Ana Jarvis)为了发起订立全国性的母亲节而举办了这像活动。她说服了她母亲所属的、位於西维琴尼亚州的教会,在她母亲逝世二周年的忌日-即五月的第二个星期天,举办母亲节庆祝活动。隔年后,费城人也开始同在五月的第二个星期天庆祝母亲节。
之後,安娜和支持者们开始写信给部长,企业家和政治家,要求订立全国性的母亲节。他们很成功的被接受了,因为一九一一年时,几乎所有的州都已开始庆祝母亲节了。威尔生总统 (President Woodrow Wilson)亦於一九一四年发表官方声言,让母亲节成为全国性的节日,就是每年五月的第二个礼拜天这一天。
在一九三四年五月,美国首次发行母亲节纪念邮票,邮票上一位慈祥的母亲,双手放在膝上,欣喜地看着前面的花瓶中一束鲜艳美丽的康乃馨。随着邮票的传播,在许多人的心目中把母亲节与康乃馨联系起来,康乃馨便成了象征母爱之花《也称为母亲之花》受到人们的敬重。
现在已经是二十一世纪了。这二零零七年五月的第二个星期日,你们又如何庆祝母亲节?一般上,社会里的上班族就会准备一些轻便的活动,例如带妈妈到餐厅吃晚饭,或者是买些礼物送给母亲。过了那重要节日后,他们就回到各自的原位继续忙碌工作。过后,他们也渐渐地开始疏远自己与母亲的亲切感情。更何况有一些社会人士并不知道关于这个母亲节的含义。
记得我还在中学念书时(没记错的话应该是在Form 3的时候吧),我的科学老师曾经说过-你已慢慢地成长,时光并不永远暂留,父母也快要踏上更高一层辈分了。当你要表达感谢父母所付出的牺牲来养育你,他们并不期望你在母亲节或是父亲节时带他们到那些餐厅吃晚饭,或买一些昂贵的礼物送给他们。他们只希望你能做个孝顺的好孩子,也能够永远在每一时刻维护他们。如果你能体会到当时的母亲在那一段七个月慢长的怀孕期里所受过无诉痛苦及挫折,你的父母将会知道您对于他们的诚心谢意。
祝所有母亲们过个美好的母亲节
-母亲节快乐!
当然祝我自己的母亲-永远开心!
Monday, May 7, 2007
Sunday, May 6, 2007
Abolition of Real Property Gains Tax (RPGT) in Malaysia?
Posted on April 6, 2007 at http://zwtan.blogs.friendster.com/zwtan/
What is Real Property Gains Tax (RPGT)?
What is Real Property Gains Tax (RPGT)?
RPGT is the chargeable gains arising from the disposal of any land situated in Malaysia or any interest, option or other right in or over such land or the disposal of shares in a 'real property company' is subject to Real Property Gains Tax.
Recently, Malaysia Prime Minister Datuk Seri Abdullah Ahmad Badawi announced on March 22 at the Invest Malaysia Conference 2007 that the real property gains tax (RPGT) would be scrapped. To get more details, kindly refer to http://www.malaysianbar.org.my/content/view/8362/27/ or http://www.malaysianbar.org.my/index2.php?option=com_content&task=view&id=8362&Itemid.
Recently, Malaysia Prime Minister Datuk Seri Abdullah Ahmad Badawi announced on March 22 at the Invest Malaysia Conference 2007 that the real property gains tax (RPGT) would be scrapped. To get more details, kindly refer to http://www.malaysianbar.org.my/content/view/8362/27/ or http://www.malaysianbar.org.my/index2.php?option=com_content&task=view&id=8362&Itemid.
Article as below was cited, refereced and extracted from the The Malaysian Bar's official website http://www.malaysianbar.org.my/content/view/8362/27/, with the title of the article, LAW & REALTY: RPGT queries answered, posted on Friday, 06 April 2007, 07:20am, by Roger Tan.
WHEN Prime Minister Datuk Seri Abdullah Ahmad Badawi announced on March 22 at the Invest Malaysia Conference 2007 that the real property gains tax (RPGT) would be scrapped (see theSun report, “Real Property Gains Tax scrapped”, March 23), many conveyancing lawyers were immediately faced with the following consequential issues:
(1) Is this an exemption from RPGT under the Real Property Gains Tax Act 1976 or a total abolition of RPGT?
(2) Do sellers/disposers still need to file the CKHT 1 form (“Cukai Keuntungan Harta Tanah Borang 1”), and buyers/acquirers, the CKHT 2 form;
(3) Does this announcement also apply to corporations and foreigners;
(4) If a sale and purchase agreement (SPA) is dated prior to April 1, 2007, whether the seller/disposer and buyer/acquirer still need to file CKHT 1 and 2 forms, and what if it is after April 1, 2007. In other words, which is the cut-off period date of the SPA or date of completion of the purchase in the SPA?; and
(5) If a property is disposed prior to April 1, 2007, is the seller/disposer required to declare any gain in his personal income tax returns and what if it is after April 1, 2007.
Of course, whenever such an important policy is made by the government, two parties will be immediately affected the party that implements it and the other party which is affected by it, all the more so when the change in law would take effect about one week after the announcement.
Due to the urgency of the matter, I then spoke to the Treasury Solicitor of the Finance Ministry, Hue Siew Kheng, who referred me to the Ministry’s Tax Analysis Division.
On March 29, I was able to speak to the Senior Deputy Secretary of the Division, Siti Halimah Ismail who kindly on the same day directed her assistant, Kamariah Ahmad, to provide us with oral answers to the above queries over the phone, subject to a written reply and confirmation from her division to our said letter.
As April 1 is a Sunday and armed with the oral responses, the Council was able to provide legal practitioners and their clients before April 1 the answers to be expected from the division to the above-mentioned queries.On April 1, the Real Property Gains Tax (Exemption) (No. 2) Order 2007 was published in the Gazette vide P.U. (A) 146:
The Division of Tax Analysis replied officially with the answers to our queries in its letter dated April 4 to the Council’s Conveyancing Practice Committee as follows:
“• The Real Property Gains Tax Exemption Order which has been gazetted as P.U.(A) 146 on April 1, 2007 exempts the application of all provisions of the Real Property Gains Tax Act 1976. This Order came into force from April 1, 2007 and will apply to all disposals that occur with effect from April 1, 2007.
• If a disposal occurs on April 1, 2007 or thereafter, both the seller/disposer and buyer/acquirer will no longer need to file CKHT 1 and 2 forms for any sale and purchase of property;
• If a disposal occurs before April 1, 2007, both the seller/disposer and buyer/acquirer are required to file CKHT 1 and 2 forms;
• The RPGT abolition applies to all categories of sellers/disposers and buyers/acquirers i.e. individuals and corporations including nonresidents;
• The date of disposal of a property is based on the date the sale and purchase agreement is executed or on the date of completion if the agreement is a conditional contract (new amendment to paragraph 16 of Schedule 2 to the Real Property Gains Tax Act 1976 through the 2007 Budget) or on the date of the transfer/completion if no sale and purchase agreement has been signed; and
• If a property is sold/disposed prior to April 1, 2007 then the seller/disposer must declare any real property gains tax in the personal income tax returns. However, if it is sold/disposed on April 1, 2007 or thereafter, a declaration need not be made.”
With this, members of the public are now advised that unless there is a requirement to file CKHT 1 and 2 forms after April 1, 2007 as explained above, no solicitor will now charge his clients the fees for preparation, filing or witnessing of CKHT 1 and 2 forms which are fixed at RM300 and RM200 per form respectively under the Solicitors Remuneration Order 2005.
Lastly, the Bar Council wishes to commend the Finance Ministry, in particular Siti Halimah of its Tax Analysis Division, for being so helpful and quick to attend to our queries. We also note that we are able to reach the relevant Ministry officials quickly because their contact details are published on its website at http://www.treasury.gov.my/.
All these speak volumes about the importance of having a business-friendly and effective public delivery system whenever the government wishes to implement new policies and undertakings. The exemplary working attitudes of these civil servants should be emulated by their other colleagues.
The writer is the chairman of the Conveyancing Practice Committee, Bar Council, Malaysia (http://www.malaysianbar.org.my/).
Note: This column is brought to you by the Malaysian Bar Council for your information only. It does not constitute legal advice. You should therefore seek professional legal advice for your specific needs. Neither the Malaysian Bar nor the Sun Media Corp Sdn Bhd shall be liable to any reader who suffers losses as a result of relying on this column.
“• The Real Property Gains Tax Exemption Order which has been gazetted as P.U.(A) 146 on April 1, 2007 exempts the application of all provisions of the Real Property Gains Tax Act 1976. This Order came into force from April 1, 2007 and will apply to all disposals that occur with effect from April 1, 2007.
• If a disposal occurs on April 1, 2007 or thereafter, both the seller/disposer and buyer/acquirer will no longer need to file CKHT 1 and 2 forms for any sale and purchase of property;
• If a disposal occurs before April 1, 2007, both the seller/disposer and buyer/acquirer are required to file CKHT 1 and 2 forms;
• The RPGT abolition applies to all categories of sellers/disposers and buyers/acquirers i.e. individuals and corporations including nonresidents;
• The date of disposal of a property is based on the date the sale and purchase agreement is executed or on the date of completion if the agreement is a conditional contract (new amendment to paragraph 16 of Schedule 2 to the Real Property Gains Tax Act 1976 through the 2007 Budget) or on the date of the transfer/completion if no sale and purchase agreement has been signed; and
• If a property is sold/disposed prior to April 1, 2007 then the seller/disposer must declare any real property gains tax in the personal income tax returns. However, if it is sold/disposed on April 1, 2007 or thereafter, a declaration need not be made.”
With this, members of the public are now advised that unless there is a requirement to file CKHT 1 and 2 forms after April 1, 2007 as explained above, no solicitor will now charge his clients the fees for preparation, filing or witnessing of CKHT 1 and 2 forms which are fixed at RM300 and RM200 per form respectively under the Solicitors Remuneration Order 2005.
Lastly, the Bar Council wishes to commend the Finance Ministry, in particular Siti Halimah of its Tax Analysis Division, for being so helpful and quick to attend to our queries. We also note that we are able to reach the relevant Ministry officials quickly because their contact details are published on its website at http://www.treasury.gov.my/.
All these speak volumes about the importance of having a business-friendly and effective public delivery system whenever the government wishes to implement new policies and undertakings. The exemplary working attitudes of these civil servants should be emulated by their other colleagues.
The writer is the chairman of the Conveyancing Practice Committee, Bar Council, Malaysia (http://www.malaysianbar.org.my/).
Note: This column is brought to you by the Malaysian Bar Council for your information only. It does not constitute legal advice. You should therefore seek professional legal advice for your specific needs. Neither the Malaysian Bar nor the Sun Media Corp Sdn Bhd shall be liable to any reader who suffers losses as a result of relying on this column.
1st Quarter of 2007
Posted on March 28, 2007 at http://zwtan.blogs.friendster.com/zwtan/
After I am working almost 2 years, I still keep scratching my head and think - am i satisfy my current work, or rather to say, am I happy with my current job. And you don't be surprise, I'm still asking myself whether I am able to cope the working pressure well after 2 years working in the current firm. I believe that most of us are not able to enjoy our luxury satisfaction on job. My current occupation is not a job that i always dream of since young. To be honest, I really enjoyed the time when I was a student. No working pressure at all. All you have to do is studying everyday. It is funny to say that I am a weird person who studied science subjects in Form 4 and Form 5 and changed to art stream when it came to Form 6 and later graduated in accounting.
I'm not young nowadays. Many friends met me up lately. They were saying that I am look older than others, physically. In fact I am not young anymore, almost entering 30's and still single. Well, most of friends who became a good husband or wife, while I am still struggling to survive. Ha ha ha...
My wish and hope for the next quarters, 明天会更好!!!
It has been a long time I was “left out” from surfing the net. Thanks to the Streamyx, I was offline for almost 2 weeks. What to do? Nothing can be helped too. 1st Quarter 2007 almost come to the end - 3 days left. We are almost entering the next quarters of year 2007. I'm still wondering... am I achieving something that I wish to be done.So what about you?
After I am working almost 2 years, I still keep scratching my head and think - am i satisfy my current work, or rather to say, am I happy with my current job. And you don't be surprise, I'm still asking myself whether I am able to cope the working pressure well after 2 years working in the current firm. I believe that most of us are not able to enjoy our luxury satisfaction on job. My current occupation is not a job that i always dream of since young. To be honest, I really enjoyed the time when I was a student. No working pressure at all. All you have to do is studying everyday. It is funny to say that I am a weird person who studied science subjects in Form 4 and Form 5 and changed to art stream when it came to Form 6 and later graduated in accounting.
I'm not young nowadays. Many friends met me up lately. They were saying that I am look older than others, physically. In fact I am not young anymore, almost entering 30's and still single. Well, most of friends who became a good husband or wife, while I am still struggling to survive. Ha ha ha...
My wish and hope for the next quarters, 明天会更好!!!
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